Scottish American Investment Co (SAIN) — Cash Flow Quality Index

Latest as of December 2025: 0.94x

Scottish American Investment Co (SAIN) has a Cash Flow Quality Index of 0.94x as of December 2025. Operating cash flow of GBX9.46 Million is below net income of GBX10.12 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Scottish American Investment Co (SAIN) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.94x
Operating CF / Net Income

Operating Cash Flow

GBX9.46 Million
GBX

Net Income

GBX10.12 Million
GBX

Data as of

Dec 2025
Most recent filing

Scottish American Investment Co Cash Flow Quality Index (2012–2025)

Historical Cash Flow Quality Index for Scottish American Investment Co across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check SAIN goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Scottish American Investment Co (2012–2025)

Year-by-year earnings quality comparison for Scottish American Investment Co. For live market cap and the full company financial profile, see SAIN company net worth.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 1.26x GBX22.26 Million GBX17.70 Million ▲ +223.7%
2024 0.39x GBX21.11 Million GBX54.35 Million ▲ +112.0%
2023 0.18x GBX19.64 Million GBX107.17 Million ▲ +125.4%
2021 0.08x GBX12.91 Million GBX158.76 Million ▼ -36.0%
2020 0.13x GBX11.00 Million GBX86.50 Million ▲ +22.6%
2019 0.10x GBX11.28 Million GBX108.78 Million ▼ -21.9%
2017 0.13x GBX9.66 Million GBX72.72 Million ▲ +50.9%
2016 0.09x GBX8.59 Million GBX97.60 Million ▼ -80.8%
2015 0.46x GBX8.29 Million GBX18.13 Million ▲ +3.7%
2014 0.44x GBX8.70 Million GBX19.71 Million ▲ +139.2%
2013 0.18x GBX8.51 Million GBX46.12 Million ▼ -12.4%
2012 0.21x GBX8.71 Million GBX41.35 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.